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European Parliament legislative resolution of 15 March 2018 on the proposal for a Council directive on a Common Consolidated Corporate Tax Base (CCCTB) and the European Parliament legislative resolution of 15 March 2018 on the proposal for a Council directive on a Common Corporate Tax Base.

Firms would be taxed where they earn their profits under a proposed harmonised corporate tax system which uses the online activities of digital firms to calculate their tax bills.

The "Common Consolidated Corporate Tax Base" (CCCTB) - part of a wide-ranging proposal to create a single, clear and fair EU corporate tax regime - was backed by MEPs on Thursday by 438 votes to 145 votes, with 69 abstentions. A separate, complementary measure which creates the basis for the harmonised corporate tax system - the Common Corporate Tax Base - was approved by 451 votes to 141, with 59 abstentions.

Where a situation, such as that at issue in the main proceedings, does not come within the scope ratione personae of the notion of ‘self-employed persons', within the meaning of the Agreement between the European Community and its Member States, of the one part, and the Swiss Confederation, of the other, on the free movement of persons, signed in Luxembourg on 21 June 1999, the terms of that agreement must be interpreted as not precluding the legislation of a State party to that agreement, such as that at issue in the main proceedings, which, when a natural person transfers his residence from that State to another State party to that agreement, while maintaining his economic activity in the first of those two States, without undertaking every day, or at least once a week, a journey from the place of his economic activity to that of his residence, provides for the immediate taxation of the unrealised capital gains on significant shareholdings held by that person in companies governed by the laws of the first State at the time of the transfer of residence and which allows deferred recovery of the tax due only if suitable guarantees to ensure recovery of the tax are provided, whereas a person who also holds such shareholdings, but who continues to reside in the territory of the first of those States, need pay tax only at the time of transfer of those shareholdings.

Any framework for the future relationship between EU and UK must respect the integrity of the EU single market and four freedoms, insist MEPs.

MEPs reiterated that an association agreement between the EU and the UK could provide an appropriate framework for the future relationship, in a debate with Commission President Jean-Claude Juncker and EU chief negotiator Michel Barnier on the state of play of the Brexit negotiations on Tuesday.

But they also stressed that whatever form of the future relationship takes, it must respect the integrity of the EU single market, customs union and four freedoms and safeguard the EU legal order without allowing for a sector-by-sector cherry-picking approach.

Finally, MEPs called for the EU-UK joint commitments on citizens' rights, financial obligations and the Irish border issue to be translated into an orderly withdrawal agreement, which must be completed before a possible transition period can start.

The European Commission has welcomed the political agreement reached by EU Member States today on new transparency rules for intermediaries - such as tax advisers, accountants, banks and lawyers - who design and promote tax planning schemes for their clients.

The decision was taken by EU Economic and Financial Affairs ministers at their meeting in Brussels this morning. First proposed by the Commission in June 2017, the new measures build on a multitude of ambitious rules to fight tax avoidance and to boost tax transparency already agreed at EU level under the Juncker Commission.

The new reporting requirements will enter into force on 1 July 2020, with EU Member States obliged to exchange information every 3 months after that. The first exchange willl take place by 31st October 2020.

On 13 March 2018, the Council reached agreement on a proposal aimed at boosting transparency in order to tackle aggressive cross-border tax planning.

The draft directive is the latest of a number of measures designed to prevent corporate tax avoidance. It will require intermediaries such as tax advisors, accountants and lawyers that design and/or promote tax planning schemes to report schemes that are considered potentially aggressive.

Judgment of the European Court of Human Rights in the case Vitches Coronado and Others v Spain.

The case concerned the applicants' conviction for fraud against the State Treasury after an appeal hearing, the applicants having been acquitted at first instance. The Court observed that the Valencia Audiencia Provincial had held a public hearing and allowed the applicants to intervene if they so wished. No lack of due diligence could therefore be imputed to that court as far as concerned respect for the applicants' right to a fair trial. The applicants themselves had waived their right to speak during the hearing before the Audiencia Provincial. The European Court of Human Rights held, unanimously, that there had been no violation of Article 6 § 1 (right to a fair trial) of the European Convention on Human Rights.

Request for a preliminary ruling from the Supremo Tribunal Administrativo in the case Paulo Nascimento Consulting.

For the purposes of application of the exemption provided for in Article 135(1)(b) of the VAT Directive, do the terms ‘granting', ‘negotiation' and ‘management of credit' encompass the assignment for consideration to a third party of the positon held by a taxable person liable for VAT in enforcement proceedings for recovery of a debt, recognised by a judgment and resulting from the breach of a property agency agreement, plus VAT at the rate in force on the date of payment and the default interest already accrued or which may accrue until full payment?

Request for a preliminary ruling from the Hof van beroep te Antwerpen in the case Huijbrechts.

Does a situation whereby an heir inherits a forest area located outside Belgium, which is managed in a sustainable manner, and which is not exempt from inheritance tax under Article 55c of the Flemish Code on Inheritance Tax (now Article 2.7.6.0.3 of the Flemish Tax Code), whereas an heir who inherits a forest area in Flanders which is managed in a sustainable manner is exempt from inheritance tax under Article 55c of the Flemish Code on Inheritance Tax (now Article 2.7.6.0.3 of the Flemish Tax Code), constitute an impediment to the free movement of capital as laid down in Article 63 of the TFEU?

Does the importance of the Flemish forest area, which is at issue here within the meaning of Article 55c of the Flemish Code on Inheritance Tax (now Article 2.7.6.0.3 of the Flemish Tax Code), constitute an overriding reason in the public interest which justifies a scheme whereby the application of an exemption from inheritance tax is limited to forest areas in Flanders which are sustainably managed?

Communication on A Fair and Efficient Tax System in the European Union for the Digital Single Market

Opinion on the Common (Consolidated) Corporate Tax Base. EESC

Glencore Agriculture Hungary. EU law precludes extension of the period within which a refund must be made during tax investigation procedure. Court of Justice (comments by Edwin Thomas)

Yara International v The Norwegian Government. National rules on intra-group contributions may require that transferor and recipient are liable to taxation in the same EEA state. EFTA Court (comments by Edwin Thomas)

Commission adopts corrections and amendments to the UCC Implementing Regulation. Publication amendments in Official Journal (comments by Piet Jan de Jonge)

Commission v Portugal. Time-limit for sale of cigarette packets. Portugal has failed to comply with EU-law. Court of Justice (comments by Diederik Bogaerts)

Marcu. Request for a preliminary ruling is inadmissable. Question on application of reverse charge mechanism is hypothetical. Court of Justice (comments by Edwin Thomas)

Commission v Greece. Greek preferential inheritance tax for bequests of which the beneficiaries are non-profit-making legal persons. Restriction on the free movement of capital. Court of Justice (comments by Katerina Perrou)

Litdana. Application of margin scheme. References on the invoices relating both to the application of the margin scheme by the supplier and to exemption from VAT. Court of Justice (comments by Dagmara Dominik-Ogińska)

Posnania Investment. Transfer to the State of property in order to settle a tax debt. No supply of goods for consideration. Court of Justice (comments by Dagmara Dominik-Ogińska)

Congregación de Escuelas Pías Provincia Betania. Tax exemptions for the Catholic Church in Spain may constitute unlawful State aid if and to the extent to which they relate to economic activities. Court of Justice (comments by Raymond Luja)

Council Directive on Tax Dispute Resolution Mechanisms in the European Union (May 2017)

Orsi and Baldetti. Both administrative and criminal penalties in respect of the same offence. No infringement principle ne bis in idem. Court of Justice (comments by Edwin Thomas)

Wortmann KG Internationale Schuhproduktionen. Obligation to pay interest when taxes are wrongly levied in breach of EU law. Requirement of a request and what is determined about the interest period are set aside. Court of Justice (comments by Eric Poelmann)

National Roads Authority. Body governed by public law which collects tolls on roads may not be regarded as competing with private operators who collect tolls on other toll roads. Court of Justice (comments by Dagmara Dominik-Ogińska)

Identi. EU law does not preclude Italian legislation which provides for the cancellation of a taxable person's VAT debts upon admission to the bankruptcy discharge procedure. Court of Justice (comments by Anna Gunn)